Recital 3

(3)On 18 December 2023 the EBA issued Guidelines on the benchmarking of diversity practices, including diversity policies and gender pay gap, under Directive 2013/36/EU and Directive (EU) 2019/2034 (EBA/GL/2023/08) ⁶ . The Guidelines set out the process on how a representative sample of institutions should be formed and specify, for the purposes of the harmonised benchmarking of diversity practices at the level of the management body, the information to be provided to competent authorities and from competent authorities to the EBA, including information disclosed in accordance with Article 435(2), point (c), of Regulation (EU) No 575/2013. The Guidelines also specify, for the purposes of the harmonised benchmarking of the gender pay gap at the level of the management body, the information to be provided to competent authorities and from competent authorities to the EBA in accordance with Article 75(1) of Directive 2013/36/EU.